Local Data Company director Matthew Hopkinson told the Daily Mail: "There are 35 towns and cities that have more than two M&S stores either on the high street, in a shopping centre or on the edge of town in a retail park.

"If one removes the large urban centres such as London, Glasgow and other cities, there are 22 towns where one might question the need for two stores."

M&S said: "We are very disappointed that anyone would choose to speculate in this way. This list is not based on any M&S data and we have not published any locations. What we have done is outlined plans to improve our store estate over the next five years which include opening 200 new Food stores and selling Clothing and Home from 60 fewer stores."